CLA-2-84:S:N:N1:110 885016
Mr. Dennis Heck
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045-6069
RE: The tariff classification of a keyboard platform and
adjustable wrist rests from China.
Dear Mr. Heck:
In your letter dated April 12, 1993, on behalf of
MicroComputer Accessories, Inc., you requested a tariff
classification ruling.
The merchandise under consideration involves a model #860
keyboard platform and a model #6800 adjustable wrist rest that
are designed and used with desktop computers. These computer
accessories are marketed and sold to help ease potential stress
and fatigue for greater comfort while keying on computer
keyboards. Though both products are adjustable height wrist
rests, the keyboard platform has the added feature of adjustable
keyboard angle.
The keyboard platform slips underneath the keyboard to
adjust both the angle of the keyboard on the desktop and the
height of the padded wrist rest. It incorporates non-skid strips
to hold the keyboard securely in place, and the wrist rest
adjusts up and down, as well as forward and backward, to
accommodate a variety of keyboard depths and hand sizes.
Both of these devices are designed and principally used with
ADP units such as keyboards, and enhance the function of the
keyboard unit. Noting the Explanatory Notes for Heading 8473 of
HTS, these devices would meet the definition of an accessory for
an ADP system.
The applicable subheading for the keyboard platform and
adjustable wrist rest will be 8473.30.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for parts and
accessories of the machines of heading 8471 not incorporating a
cathode ray tube. The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport